A product line has the following estimated data: selling price = $53 per unit; variable costs = $42 per unit; fixed costs = $15K; required return = 15%; initial investment = $28K; life = 4 years. Ignoring tax effects, what is the accounting break-even quantity (rounded to the nearest unit)?

(a) 2000

(b) 1364

(c) 2255

(d) 1000